Here are the trial balances for the Poster Co and the Sign Co just before the books were closed on December 31, 2020. Fair market values for selected Sign Co accounts are shown Poster Sign Sign Tnal Trial Fair Mkt Balance Balance Values Current assets 175,000 70,000 75,000 Noncurrent assets (net) Liabilities Common Stock (Par) $15 Common Stock (Par) $30 Additional paid in capital Retained eamings 1/1/20 Revenues Expenses 255,000 105,000 140,000 (65,000) (45,000) (45,000) (300,000) (60,000) (10,000) (20,000) (65,000) 30,000) (110,000) (90,000) 120,000 70,000 On December 31, 2020, Poster Co. purchased 100% of Sign Company's stock by issuing 4,500 shares of its own stock and $90,000 cash. On that date, the market value of Poster paying Company's stock was $25 per share There were no combination costs or stock issuance costs Sign Co. was dissolved immediately after the takeover and no longer existed independently Make all necessary joumal entries in Poster Company's records to recognize this acquisition +